The GST Council in its 31st meeting informed that a new GST return system will be put forth.  An offline tool, on pilot basis, has already been introduced on the common portal to give a hand-on experience  of the tool to the users. There are three main parts of the new return – one main return (FORM GST RET-1) and two annexures (FORM GST ANX-1 and FORM GST ANX-2).  GST users would be able to upload invoices using the FORM GST ANX-1 offline tool from the month of July 2019 itself.  One can view and download, the inward supply of invoices by using the offline tool FORM GST ANX-2. The summary of inward supply invoices would could be seen from the common portal online. They would also be able to import their purchase register in the Offline Tool and match it with the downloaded inward supply invoices to find mismatches from August 2019. This trial would have no effect on the tax liability or input tax credit of the taxpayer. In this period, taxpayers shall continue to fulfill their compliances by filing FORM GSTR-1 and FORM GSTR- 3B i.e. taxpayers would continue to file their outward supply details in FORM GSTR-1 on monthly / quarterly basis and return in FORM GSTR-3B on monthly basis. Non-filing of these returns shall attract penal provisions under the GST Act.   FORM GST ANX-1 shall be made compulsory and FORM GSTR- 1 would be replaced by FORM GST ANX-1 from October, 2019 onwards. The large taxpayers (i.e. those taxpayers whose aggregate annual turnover in the previous financial year was more than Rs. 5 Crore) would upload their monthly FORM GST ANX-1 from October, 2019 onwards. However, the first compulsory quarterly FORM GST ANX-1 to be uploaded by small taxpayers (with aggregate annual turnover in the previous financial year upto Rs. 5 Crore) would be due only in January, 2020 for the quarter October to December, 2019. It may be noted that invoices etc. can be uploaded in FORM GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards. FORM GST ANX-2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX-2. v. For October and November, 2019, large taxpayers would continue to file FORM GSTR-3B on monthly basis. They would file their first FORM GST RET-01 for the month of December, 2019 by 20th January, 2020. The small taxpayers would stop filing FORM GSTR-3B and would start filing FORM GST PMT-08 from October, 2019 onwards. They would file their first FORM GST-RET-01 for the quarter October, 2019 to December, 2019 from 20th January, 2020. vii. From January, 2020 onwards, all taxpayers shall be filing FORM GST RET-01 and FORM GSTR-3B shall be completely eliminated.

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